Package Requirements
Professional subscriptions and membership is exempt from Fringe Benefits Tax (FBT).
In addition, you may not have to pay GST for this benefit. Where GST is payable for the service, your employer is able to claim an input tax credit (ITC) - GST refund. This ITC may then be passed back to you, the employee.
Expenses are not included as part of the capped salary packaging threshold amount if in Health and Charities sector. These expenses are FBT exempt and non reportable, therefore not included on your payment summary.
You may not have to pay GST for this benefit. Where GST is payable, your employer is able to claim an ITC - GST refund. This ITC may then be passed back to you, the employee.
Important Note:
Items that are salary packaged, such as Income Protection Insurance, cannot be claimed as an income deduction as well.